ุThe
Provident Fund money at the credit of the subscriber becomes payable when
Government servant retires or on his application when he proceeds on leave
preparatory to retirement or when he is dismissed/retrenched from service or
when he resigns service or when he dies.

ุThe
Provident Fund money at the credit of the subscriber becomes payable on
the fulfillment of the provisions of Rule 29, 30 and 31 of the General
Provident Fund (West Bengal Services) Rules.

ุIn
case of retirement, a subscriber has to apply for final payment of Provident
Fund money through Form 10-A prescribed by the Government. In case of death
of a subscriber, beneficiary (beneficiaries) i.e. [Member(s) of family/dependant(s)/nominee(s)]
has to apply for final payment of P.F. money in Form 10-B alongwith the
certificate of death.

ุIt
is better to apply for final Payment of P.F. money within two months from the
date of retirement/death of the subscriber to avoid any loss of interest on
the accumulated Fund money due to delayed submission of claim application.

ุCare
should be taken to ensure that all the requisite information, statutory
certificates as sought for in the claim application (Form 10-A & 10-B)
has been furnished by the D.D.O.

ุFor
speedy disposal of Final Payment of G.P.F. balance consequent on the
retirement of subscribers, all Heads of Offices are required to prepare a
list, on 1st January every year, of employees who are going to retire
within next 12 months and send one copy of the list to the Sr. Accounts
Officer, Fund Miscellaneous Section, O/o the Accountant General (A&E).
West Bengal, 8, Kiran Sankar Roy Road, G.I. Press Building, Kolkata-700001.
The Provident Fund Account number should be given therein, as far as possible
so that Accounts Officer should initiate action for keeping the cases ready
for payment soon after the receipt of formal claim application from the
subscriber.

ุConsequent
on receipt of claim application (Form 10-A & Form 10-B) the G.P.F.
account of the subscriber is scrutinized by the office of the Accountant
General (A&E), West Bengal, generally as a whole, and in particulars,
all the entries of debits, credits and interest made in the last 5
years before the year in which the payment is to be made, is carefully
checked.

ุAfter
verification in the manner indicated above, the account is brought up-to-date
allowing interest upto the end of the month preceding that in which the
payment is made or upto the end of the sixth month after the month in which
such amount became payable whichever of these periods be less under Rule
14(4) of the General Provident Fund (West Bengal Services) Rules and
the amount is paid to the subscriber, if alive.

ุWhere
the subscriber is not alive and a valid nomination subsists in favour of
member(s) of Family, the payment should be made to the nominee or nominees.

Where the subscriber is not alive and
no valid nomination also subsists, payment should be made to the members
of the family, if the subscriber leaves behind a Family, or to the other
claimants (usually dependant(s) who may be eligible to receive payment, if
the subscriber leaves behind no Family, in equal share under Rule 31(i)
(b) of the General Provident Fund (West Bengal Services) Rules
and Section 3(2) of Provident Fund Act, 1925. Provided that no share shall be
payable to (1) Sons who have
attained legal majority. (2)
Married daughters whose husbands are alive. (3) Sons of a deceased son who have attained legal majority. (4) Married daughter of a deceased
son whose husband are alive etc.

When the subscriber
leaves no family and there is a nomination in favour of person who is also
not dependant, payment should be made to the nominee if the amount does not
exceed Rs:- 5000/-. If the amount exceeds Rs:- 5000/- the payment should be
made to such nominee producing Succession certificate, letters of
administration, probate as the case may be [vide section 4(i)(b) and
4(i)(c)(i) of P.F. Act, 1925.]

Before sending claim application for Final Payment of
G.P.F. money to Accountant Generals office, D.D.O. should ensure submission
of the following information/certificates.

A.Certificate of drawal
or non-drawal of non-refundable advance during the period of 12 months
immediately preceding the date of retirement/resignation/death or thereafter.

B.Certificate of drawal
or non-drawal of temporary advance during the period of 12 month immediately
preceding the date of retirement/resignation/death or thereafter.

C.Certificate of drawal
or non-drawal of any amount not exceeding 90% of the GPF balance within 12
months immediately preceding the date of retirement on superannuation under
F.D. (Audit Branch) memo No. 11830-F dated 05.11.1993.

D.Details of last Fund
deduction viz. amount, T.V. No., Token No. and date, Head of account and
place of encashment.

E.i) An exhaustive list of family member(s) of the deceased
subscriber showing their relationship with the subscriber and their
respective age on the date of death of the subscriber under the
signature of the Head of the Office/Department as prescribed in the
application from.

ii) In case of
daughter(s) the information regarding their marital status as on the date of
death of the subscriber. If married, exact date of marriage and whether
husband(s) were alive on the date of death of the subscriber.

iii) In case the
subscriber died without leaving a family and without executing a valid
nomination detailed list of dependents of the subscriber (viz. parent, minor
brother, unmarried sister, etc., as defined in section 2(c) of the G. P. Fund
Act. Of 1925).

F.Application
for final payment should be submitted in proper form prescribed by the
Government. Form 10A where the subscriber is alive and Form 10B in case
of death of a subscriber.

These instructions should not be treated as exhaustive
and Drawing and Disbursing Officer should make themselves familiar with the
General Provident Fund (West Bengal Services) Rules for the correct
maintenance of the accounts.